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Qualified education expenses12/14/2023 For purposes of the Lifetime Learning Credit, amounts spent on a photography class would qualify for someone starting a photo portraiture business, but not for someone hoping to learn to take better pictures on vacation. However, the same square dance class taken to learn the dances, but not required for a degree, would not qualify. For example, tuition attributable to physical education classes would qualify for a student who is a physical education major likewise, a square dance class taken to satisfy the college's requirement that the student take a certain number of courses outside the major area of study would qualify. These expenses do not include fees paid for courses involving sports, games, or hobbies unless those courses are part of the student's degree program, or, for purposes of the Lifetime Learning Credit, the student is taking the course to acquire or improve job skills rather than pursue a hobby. Reg.§1.25A-2(d).ĭespite this "test," the general rule is room and board and other personal living expenses are never eligible for the tax credits, even if the institution requires the taxpayer to pay the amount before the student may attend classes. ![]() the test for determining whether any fee is a qualified tuition and related expenses is whether the fee is required to be paid to the eligible educational institution as a condition of the student's enrollment or attendance at the institution. ![]() Qualified tuition and related expenses are those amounts for which the eligible educational institution must receive payment before allowing the student to enroll in classes.
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